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        Capital gains taxed only if profitable; Appellate Tribunal to offset gains with business losses.

        Commissioner of Income-Tax, Madras Versus S. RMS Narayanan Chettiar.

        Commissioner of Income-Tax, Madras Versus S. RMS Narayanan Chettiar. - [1969] 74 ITR 329 The High Court of Madras ruled that capital gains are liable to tax only if they result in a net profit after considering other losses. The Appellate Tribunal should have set off the capital gains against business losses. The Commissioner succeeded in Tax Case No. 57 of 1967, while the assessee succeeded in Tax Case No. 127 of 1965.

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